PART 3Transitional and saving provisions
Scottish Taxpayers12
1
The amendments made to sections 80D and 80DA of SA 199823 by paragraphs 14 and 15 of Schedule 3 to EU(W)A 2018 have effect in relation to the tax year 2020-21 and subsequent tax years.
2
In paragraph (1), “tax year” means a year beginning on 6th April and ending on the following 5th April.